Reminders about articles for clients Bus 223A

Know your reader What is their technical expertise with the tax law? What is their technical expertise with the tax law? What is their understanding of tax jargon? What is their understanding of tax jargon? Will examples help? Will examples help? Tone – should it be “the taxpayer” or “you”? Tone – should it be “the taxpayer” or “you”? Tone – casual or formal? Tone – casual or formal?

Style Appropriate title Appropriate title Introduction and ending Introduction and ending Logical flow Logical flow Use of subheadings and bullets if appropriate Use of subheadings and bullets if appropriate Article, not letter Article, not letter

Jargon Instead of “108(a)” – say “the tax law” Instead of “108(a)” – say “the tax law” If use a form number, also state its title and where the taxpayer can get a copy If use a form number, also state its title and where the taxpayer can get a copy –Do you need to mention a form number? Avoid jargon. Avoid jargon.

Additional reminders Spell out dates and words Spell out dates and words –Don’t use: EX, or 1/10/09 or Jan. 10, 2009 Proper grammar Proper grammar –Only capitalize words if start of a sentence or it is a proper noun –Use your grammar book Don’t start a sentence with § - instead use Section Don’t start a sentence with § - instead use Section Use spellcheck and proofread Use spellcheck and proofread

Additional reminders Be sure to correctly identify the work of the three branches of government. Be sure to correctly identify the work of the three branches of government. –More specifically, do not blame the IRS for something in the Code. For example, do not say that the IRS does not let individual deduct state taxes for AMT purpose because Congress wrote that law. See tips from AICPA at: See tips from AICPA at: –